SECTION IV · Chapter 21
Miscellaneous edible preparations
Nomenclature and 2026 rates from the consolidated BT2026 tariff. SOURCE
Chapter notes (14)
Notes
1. This Chapter does not cover:
(a) Mixed vegetables of heading 07.12;
(b) Roasted coffee substitutes containing coffee in any proportion (heading 09.01);
(c) Flavoured tea (heading 09.02);
(d) Spices or other products of headings 09.04 to 09.10;
(e) Food preparations, other than the products described in heading 21.03 or 21.04, containing more than 20% by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16);
(f) Products of heading 24.04;
(g) Yeast put up as a medicament or other products of heading 30.03 or 30.04; or
(h) Prepared enzymes of heading 35.07.
2. Extracts of the substitutes referred to in Note 1 (b) above are to be classified in heading 21.01.
3. For the purposes of heading 21.04, the expression “homogenised composite food preparations” means preparations consisting of a finely homogenised mixture of two or more basic ingredients such as meat, fish, vegetables, fruit or nuts, put up for retail sale as food suitable for infants or young children or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition, no account is to be taken of small quantities of any ingredients which may be added to the mixture for seasoning, preservation or other purposes. Such preparations may contain a small quantity of visible pieces of ingredients.
(1): Tham khảo TCVN 9702:2013
(SEN): Tham khảo Chú giải bổ sung (SEN) của Danh mục Thuế quan hài hòa ASEAN (AHTN) 2022
| HS code | Description | Unit | Ordinary import duty | MFN | VAT |
|---|---|---|---|---|---|
| 2101 | Extracts, essences and concentrates, of coffee, tea or maté, and preparations with a basis of these products or with a basis of coffee, tea or maté; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof | ||||
| - Extracts, essences and concentrates, of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee: | |||||
| 2101.11 | - - Extracts, essences and concentrates: | ||||
| - - - Instant coffee: | |||||
| 2101.11.11 | - - - - In packings of a net weight not less than 20 kg | kg | 45% | 30% | 8 / 10 (several rates) |
| 2101.11.19 | - - - - Other | kg | 45% | 30% | 8 / 10 (several rates) |
| 2101.11.90 | - - - Other | kg | 45% | 30% | 8 / 10 (several rates) |
| 2101.12 | - - Preparations with a basis of extracts, essences or concentrates or with a basis of coffee: | ||||
| 2101.12.10 | - - - Mixtures in paste form with a basis of ground roasted coffee, containing vegetable fats | kg | 45% | 30% | 8 / 10 (several rates) |
| - - - Other: | |||||
| 2101.12.91 | - - - - Coffee preparation with a basis of extracts, essences or concentrate containing added sugar, whether or not containing creamer | kg | 45% | 30% | 8 / 10 (several rates) |
| 2101.12.92 | - - - - Coffee preparation with a basis of ground roasted coffee containing added sugar, whether or not containing creamer | kg | 45% | 30% | 8 / 10 (several rates) |
| 2101.12.99 | - - - - Other | kg | 45% | 30% | 8 / 10 (several rates) |
| 2101.20 | - Extracts, essences and concentrates, of tea or maté, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or maté: | ||||
| 2101.20.20 | - - Tea extracts for the manufacture of tea preparations, in powder form | kg | 45% | 30% | 8 / 10 (several rates) |
| 2101.20.30 | - - Preparations of tea consisting of a mixture of tea, milk powder and sugar | kg | 45% | 30% | 8 / 10 (several rates) |
| 2101.20.90 | - - Other | kg | 45% | 30% | 8 / 10 (several rates) |
| 2101.30.00 | - Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof | kg | 45% | 30% | 8 / 10 (several rates) |
| 2102 | Yeasts (active or inactive); other single-cell micro-organisms, dead (but not including vaccines of heading 30.02); prepared baking powders | ||||
| 2102.10.00 | - Active yeasts | kg | 15% | 10% | 8 / 10 (several rates) |
| 2102.20 | - Inactive yeasts; other single-cell micro-organisms, dead: | ||||
| 2102.20.10 | - - Of a kind used in animal feeding | kg | 10.5% | 7% | 8 / 10 (several rates) |
| 2102.20.90 | - - Other | kg | 10.5% | 7% | 8 / 10 (several rates) |
| 2102.30.00 | - Prepared baking powders | kg | 10.5% | 7% | 8 / 10 (several rates) |
| 2103 | Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard | ||||
| 2103.10.00 | - Soya sauce | kg | 48% | 32% | 8 / 10 (several rates) |
| 2103.20.00 | - Tomato ketchup and other tomato sauces | kg | 52.5% | 35% | 8 / 10 (several rates) |
| 2103.30.00 | - Mustard flour and meal and prepared mustard | kg | 52.5% | 35% | 8 / 10 (several rates) |
| 2103.90 | - Other: | ||||
| - - Sauces and preparations therefor: | |||||
| 2103.90.11 | - - - Chili sauce | kg | 45% | 30% | 8 / 10 (several rates) |
| 2103.90.12 | - - - Fish sauce | kg | 48% | 32% | 8 / 10 (several rates) |
| 2103.90.13 | - - - Other sauces | kg | 30% | 20% | 8 / 10 (several rates) |
| 2103.90.19 | - - - Other | kg | 30% | 20% | 8 / 10 (several rates) |
| - - Mixed condiments and mixed seasonings: | |||||
| 2103.90.21 | - - - Shrimp paste including belachan (blachan) | kg | 45% | 30% | 8 / 10 (several rates) |
| 2103.90.29 | - - - Other | kg | 45% | 30% | 8 / 10 (several rates) |
| 2104 | Soups and broths and preparations therefor; homogenised composite food preparations | ||||
| 2104.10 | - Soups and broths and preparations therefor: | ||||
| - - Containing meat: | |||||
| 2104.10.11 | - - - Suitable for infants or young children | kg | 60% | 40% | 8 / 10 (several rates) |
| 2104.10.19 | - - - Other | kg | 60% | 40% | 8 / 10 (several rates) |
| - - Other: | |||||
| 2104.10.91 | - - - Suitable for infants or young children | kg | 60% | 40% | 8 / 10 (several rates) |
| 2104.10.99 | - - - Other | kg | 60% | 40% | 8 / 10 (several rates) |
| 2104.20 | - Homogenised composite food preparations: | ||||
| - - Containing meat: | |||||
| 2104.20.11 | - - - Suitable for infants or young children | kg | 60% | 40% | 8 / 10 (several rates) |
| 2104.20.19 | - - - Other | kg | 60% | 40% | 8 / 10 (several rates) |
| - - Other: | |||||
| 2104.20.91 | - - - Suitable for infants or young children | kg | 60% | 40% | 8 / 10 (several rates) |
| 2104.20.99 | - - - Other | kg | 60% | 40% | 8 / 10 (several rates) |
| 2105.00.00 | Ice cream and other edible ice, whether or not containing cocoa | kg | 30% | 20% | 8 / 10 (several rates) |
| 2106 | Food preparations not elsewhere specified or included | ||||
| 2106.10.00 | - Protein concentrates and textured protein substances | kg | 7.5% | 5% | 8 / 10 (several rates) |
| 2106.90 | - Other: | ||||
| - - Beancurd: | |||||
| 2106.90.11 | - - - Dried bean curd and dried bean curd stick | kg | 37.5% | 25% | 8 / 10 (several rates) |
| 2106.90.12 | - - - Fresh soybean curd (tofu) | kg | 22.5% | 15% | 8 / 10 (several rates) |
| 2106.90.19 | - - - Other | kg | 22.5% | 15% | 8 / 10 (several rates) |
| 2106.90.20 | - - Powdered alcohol | kg | 22.5% | 15% | 8 / 10 (several rates) |
| 2106.90.30 | - - Non-dairy creamer | kg | 30% | 20% | 8 / 10 (several rates) |
| - - Autolysed yeast extracts: | |||||
| 2106.90.41 | - - - In powder form | kg | 22.5% | 15% | 8 / 10 (several rates) |
| 2106.90.49 | - - - Other | kg | 22.5% | 15% | 8 / 10 (several rates) |
| - - Other, non-alcoholic preparations of a kind used for the making or for the manufacture of beverages: | |||||
| 2106.90.53 | - - - Ginseng based products | kg | 22.5% | 15% | 8 / 10 (several rates) |
| 2106.90.54 | - - - Other preparations of a kind used as raw material for the manufacture of composite concentrates | kg | 22.5% | 15% | 8 / 10 (several rates) |
| 2106.90.55 | - - - Other, composite concentrates for simple dilution with water to make beverages | kg | 22.5% | 15% | 8 / 10 (several rates) |
| 2106.90.59 | - - - Other | kg | 22.5% | 15% | 8 / 10 (several rates) |
| - - Other, alcoholic preparations of a kind used for the making or for the manufacture of beverages: | |||||
| - - - Preparations of a kind used as raw material for the manufacture of composite concentrates: | |||||
| 2106.90.61 | - - - - Of a kind used for the manufacture of alcoholic beverages, in liquid form | kg | 27% | 18% | 8 / 10 (several rates) |
| 2106.90.62 | - - - - Of a kind used for the manufacture of alcoholic beverages, in other forms | kg | 27% | 18% | 8 / 10 (several rates) |
| - - - Composite concentrates for simple dilution with water to make beverages: | |||||
| 2106.90.64 | - - - - Of a kind used for making alcoholic beverages, in liquid form | kg | 27% | 18% | 8 / 10 (several rates) |
| 2106.90.65 | - - - - Of a kind used for making alcoholic beverages, in other forms | kg | 27% | 18% | 8 / 10 (several rates) |
| 2106.90.66 | - - - Other, of a kind used for the manufacture of alcoholic beverages, in liquid form | kg | 27% | 18% | 8 / 10 (several rates) |
| 2106.90.67 | - - - Other, of a kind used for the manufacture of alcoholic beverages, in other forms | kg | 27% | 18% | 8 / 10 (several rates) |
| 2106.90.69 | - - - Other | kg | 27% | 18% | 8 / 10 (several rates) |
| - - Other food supplements; fortificant premixes: | |||||
| 2106.90.71 | - - - Food supplements based on ginseng | kg | 22.5% | 15% | 8 / 10 (several rates) |
| 2106.90.72 | - - - Other food supplements | kg | 22.5% | 15% | 8 / 10 (several rates) |
| 2106.90.73 | - - - Fortificant premixes | kg | 22.5% | 15% | 8 / 10 (several rates) |
| - - Food preparations for use by infants or young children: | |||||
| 2106.90.81 | - - - Food preparations for lactase deficient infants or young children | kg | 15% | 10% | 8 / 10 (several rates) |
| 2106.90.89 | - - - Other | kg | 15% | 10% | 8 / 10 (several rates) |
| - - Other: | |||||
| 2106.90.91 | - - - Other, mixtures of chemicals with foodstuffs or other substances with nutritive value, of a kind used for food processing | kg | 22.5% | 15% | 8 / 10 (several rates) |
| 2106.90.92 | - - - Flavoured or coloured syrups | kg | 22.5% | 15% | 8 / 10 (several rates) |
| 2106.90.93 | - - - Coconut milk, whether or not powdered | kg | 22.5% | 15% | 8 / 10 (several rates) |
| 2106.90.95 | - - - Seri kaya | kg | 22.5% | 15% | 8 / 10 (several rates) |
| 2106.90.96 | - - - Other medical foods | kg | 10.5% | 7% | 8 / 10 (several rates) |
| 2106.90.97 | - - - Tempeh | kg | 22.5% | 15% | 8 / 10 (several rates) |
| 2106.90.98 | - - - Other flavouring preparations | kg | 12% | 8% | 8 / 10 (several rates) |
| 2106.90.99 | - - - Other | kg | 22.5% | 15% | 8 / 10 (several rates) |